42. Entry by bill of sight

 

(1)     If any importer makes and subscribes to a declaration that he cannot for want of full information make due entry of any goods, the Controller may accept an entry by bill of sight for those goods by the best description which can be given, and may grant a warrant in respect thereof so that the same may be landed and brought to a place indicated by the Controller at the risk and expense of the importer for the purpose of being seen and examined by him there in the presence of the Controller.

 

(2)    

 

(a)     The importer shall make due entry of those goods within three days of the date on which they were brought to the place of examination which shall be regarded as a special State warehouse for the purpose of securing the duties thereon until the goods are duly entered and removed or delivered in accordance with this Act.

(b)     In default of due entry such goods may after three months of the date of receipt thereof into the said place of examination be disposed of in the manner described in section 43.

 

(3)     No goods entered by bill of sight in terms of this section shall be removed without due entry after sight, and the penalties prescribed in this Act in respect of the incorrect or false entry of goods are also applicable in respect of the said due entry after sight.